| Property Tax Act |
| Property Tax (Rate for Owner-Occupied Residential Premises) Order |
| O 10 |
| REVISED EDITION 1990 |
| (25th March 1992) |
| [1st July 1990] |
| Citation |
| 1. This Order may be cited as the Property Tax (Rate for Owner-Occupied Residential Premises) Order. |
| Definitions |
2. In this Order —
|
| 4% property tax payable |
| Owner-occupier’s rate applicable only where dwelling-house is owner-occupied |
| 4. The owner-occupier’s rate shall not apply to any dwelling-house unless the owner satisfies the Comptroller of Property Tax in such manner as the Comptroller may direct that the dwelling-house is an owner-occupied dwelling-house. |
| Rates in cases of two owners married to each other |
| 5. Subject to paragraph 6, where two owners are married to each other, the owner-occupier’s rate shall apply to only one owner-occupied dwelling-house whether it is owned jointly by the owners or separately by either one of them. |
| Other rates |
6. Where an owner satisfies the Comptroller of Property Tax in such manner as the Comptroller may direct that —
|
| Owner-occupier’s rate |
7. The owner-occupier’s rate shall apply only —
|